..... types of liquors could be noticed from very early times. as o'hagan observed :'the burden of tax varied depending on what beverage type was consumed ...' (emphasis supplied).(see the rationale for special taxes on alcohol: a critique, 1983 british tax review, page 370 at 371).31. the budget introduced in the house of commons in 1882, increased the duties on ..... hazards. why pick up three among these articles and subject them to this harsh and hard treatment, by a very unbearable burden in the form of tax there is no rationale involved and no good effect achieved by such an adventurous venture on the part of a prime parliament--is the additional contention. violation of article 14 will imperil the life ..... tax revenue for the english government in the 19th century. it is unnecessary to survey the theoretical aspects of the rationale for special taxes on alcohol. a very illuminating article is available in 1983 british law review, at page 370, 'the rationale for special taxes on alcohol : a critique' by john w, o' hagan. he had separately dealt with the two broader .....

..... the constitution, and the court will strike down the discrimination and grant relief to the aggrieved employees, but before such relief is granted the court must consider and analyse the rationale behind the state action in prescribing two different scales of pay. if on an analysis of the relevant rules, orders, nature of duties, functions, measure of responsibility, and educational qualifications ..... court granted relief, after recording findings that the aggrieved employees were discriminated in violation of the equality clause under articles 14 and 16 of the constitution, without there being any rationale for the classification.11. in a number of decisions of this court the claim for equal pay for equal work has been negatived on the ground that the different pay .....

..... financially capable of depositing 50 per cent thereof in the interim and the other who are not so capable what is the basis of such a classification what is the rationale behind it is it not on the face of it discriminatory we, however, do not propose to go into all as we are satisfied in the light of the aforesaid .....

..... on 17th august, 1988. they contended that the date of 1st august, 1988, fixed by the staff selection commission, as the educational eligibility date was arbitrary and there was no rationale behind fixation of this cut off date especially as the last date for submitting applications was 10th october, 1988 and the written examinations were to be held on 18th december .....

..... the supreme court in chuharmal v. cit, : [1988]172itr250(sc) ; : [1988]172itr250(sc) and also followed by our court in cit v. hoshiarpur express transport co. ltd., . applying here the rationale of vishwakarma industries' case , it will be seen that the explanation to section 271(1)(c) of the act clearly applies to the present case. this being so, the presumptions .....

..... this regard. it dealt with various aspects, including the need to attract the best talent, the need to improve the functions and professional competence of teachers, pay scales and their rationale and recommended the scales of pay which should be given to the various categories of teachers. it also emphasises the need for improved qualifications, procedure for assessment of teachers, methods .....

..... not laid down any principle of law but have decided the petition on the facts of that case. we would like to add that we do not subscribe to the rationale of the submission of mr. kotwal that an educated person such as the respondent can escape jail sentence, whereas an ignorant and illiterate person must suffer the rigours of the .....

..... ask whether the basis for that rule -- which is the true reflection of the values undergirding it -- has changed too often or too recently to call the rule embodying that rationale a "tradition." moreover, by describing the decisive question as whether michael's and victoria's interest is one that has been "traditionally protected by our society," ante at 491 u ..... legitimate children: she is entitled to maintain a filial relationship with her legal parents. we apply, therefore, the ordinary "rational relationship" test to victoria's equal protection challenge. the primary rationale underlying 621's limitation on those who may rebut the presumption of legitimacy is a concern that allowing persons other than the husband or wife to do so may undermine ..... j. schouler, law of the domestic relations 225, p. 306 (3d ed. 1882); r. graveson & f. crane, a century of family law: 1857-1957, p. 158 (1957). the primary policy rationale underlying the common law's severe restrictions on rebuttal of the presumption appears to have been an aversion to declaring children illegitimate, see schouler, supra, 225, at 306-307; m ..... ), as establishing that a liberty interest is created by biological fatherhood plus an established parental relationship -- factors that exist in the present case as well. we think that distorts the rationale of those cases. as we view them, they rest not upon such isolated factors but upon the historic respect -- indeed, sanctity would not be too strong a term -- traditionally .....

..... on the income and property interests of all other residents and voters of the state." 429 u.s. at 429 u. s. 463 . the court has repeatedly emphasized that the rationale of the nondiscrimination rule is met when there is a political check against excessive taxation. see south carolina v. baker, 485 u. s. 505 , 485 u. s. 526 , n. 15 ..... to the vast majority of michigan residents, including federal employees, because it treats retired state employees differently from retired federal employees. the court's holding is not supported by the rationale for the intergovernmental immunity page 489 u. s. 819 doctrine and is not compelled by our previous decisions. i cannot join the unjustified, court-imposed restriction on a state's ..... government's lessees and lessees of private property," 361 u.s. at 361 u. s. 381 , we nonetheless invalidated the state's tax. this result is consistent with the underlying rationale for the doctrine of intergovernmental tax immunity. the danger that a state is engaging in impermissible discrimination against the federal government is greatest when the state acts to benefit itself ..... of state judge); dobbins v. commissioners page 489 u. s. 811 of erie county, 16 pet. 435 (1842) (invalidating state tax on federal officer). this rule "was based on the rationale that any tax on income a party received under a contract with the government was a tax on the contract, and thus a tax 'on' the government, because it burdened .....

..... tablets in the miscellaneous order no. misc/55-56/88-c dated 25.2.88 referred to supra and extracts of which have been produced, the rationale of which i have adopted for the purpose of this order. from the discussion above it is seen that lidocaine hydrochloride has been added to make ..... respect of the other products manufactured by messrs. sarabhai chemicals dealt with in the other two sets of appeals my views and findings based on the rationale as set out above are as under.36. the products involved and the declared ingredients on the labels in respect of the same are the following:- ..... the therapy in question and the effect on the system it creates.i observe that in the order recorded by brother shri mandal essentially the same rationale as above has been followed while giving the findings in regard to the availability of the notification 116/69 and holding that the non-specified ingredients ..... benzacyl forte tablets is a pharmaceutical necessity and i find that brother shri mandal's finding in this regard also more or less follow the same rationale. in regard to the satisfaction of the second parameter in the case of iso benzacyl forte tablets that whether vitamin b6 in the said tablets could ..... by us so far as the exemption notification is concerned." i have reproduced in entirety the findings in the said miscellaneous order as based on this rationale i am holding the view different from what has been held in brother shri mandal's order in respect of the two products as mentioned in .....